How to Hire a Japanese Tax Accountant When You Have Foreign Income or Live Abroad
You can hire a Japanese tax accountant by email from anywhere. The first step is to confirm whether you are a resident or a non-resident, because that sets which income Japan taxes. Next, you gather your statements, foreign tax papers and remittance records. The accountant converts them into yen and prepares the return.
If you are a non-resident who must file, you also need a tax agent (nozei kanrinin) in Japan.
You can hire us by email, in six written steps
We work by email in written English, for individuals only and on Japanese tax only. We do not offer calls or video meetings, and you do not need to visit our office. You can check your fee in 60 seconds before you contact us.
- 1. Get a free written quote. We aim to reply within two business days, Japan time.
- 2. Sign the engagement letter. You review the terms, and we start work.
- 3. Upload your documents. We send a checklist and a secure upload folder.
- 4. Review the English summary. You check it and approve it before filing.
- 5. We file. We sign your Japanese return and file it with the National Tax Agency (NTA).
- 6. Receive your copies. We also tell you in writing what to pay, or what refund to expect.
When a tax accountant e-files for you, the accountant's e-signature is enough. The return still needs your own e-Tax user ID number.
First, we confirm your tax status
Your status decides which income goes on the return. A non-permanent resident is a tax status, not the Permanent Resident visa. Our guide to your tax status in Japan has the details.
| Tax status | Who it covers | Income Japan taxes |
|---|---|---|
| Permanent resident for tax | A resident who is not a non-permanent resident | All income, in Japan and abroad |
| Non-permanent resident | A resident without Japanese nationality, with five years or less in Japan in the past ten years | All income except foreign-source income, plus foreign-source income paid in Japan or remitted to Japan |
| Non-resident | Anyone who is not a resident | Japanese-source income only |
Day counts alone do not decide this. You can be a Japanese resident even after 183 days or more abroad. An employee sent abroad for a year or more generally becomes a non-resident.
The documents you gather depend on the type of income
You gather income records and proof of foreign tax. You can upload English statements in the same way as other documents.
| Overseas item | Examples | What we check |
|---|---|---|
| Pension | Payment notices, annual statement | A foreign social insurance pension cannot use Japan's no-filing rule for pensions. |
| Salary | Pay slips, annual pay statement | Pay from a payer with no Japanese withholding duty generally needs a return. |
| Interest, dividends, shares | Annual account statements, trade reports | Interest on overseas deposits has no Japanese withholding and is added to your other income. |
| Rent | Lease, manager's reports | Losses on used overseas buildings have limits. |
| Foreign tax | Foreign tax return, proof of payment | You need these for the foreign tax credit. |
US examples are Form W-2 for wages, 1099-DIV for dividends and 1099-R for pensions. You can claim the foreign tax credit only if the return includes the calculation and proof of the foreign tax.
Keep remittance records for each year too. Non-permanent residents need them to work out taxable foreign income. If you claim deductions for relatives abroad, you need relationship and remittance documents, with a Japanese translation of foreign-language papers. You can skip this if you already gave them to your employer.
We convert your statements into yen
The basic rule is the TTM rate on the transaction date. TTM is the midpoint of a bank's selling and buying rates. Rental and business income have other options if you use them consistently. A separate NTA circular covers share prices, so confirm the rate if your broker is outside Japan.
Dividends go on the return before foreign tax is taken off.
Maria receives a $1,000 dividend, and $100 of foreign tax is withheld. The TTM rate is ¥150.
- Dividend income: $1,000 × ¥150 = ¥150,000
- Foreign tax: $100 × ¥150 = ¥15,000
- Using the net amount would be wrong: $900 × ¥150 = ¥135,000
The amounts and rate are assumed. This is a guide based on certain assumptions.
If you live abroad: tax agent, payment and refunds
A non-resident who must file appoints a tax agent and notifies the tax office (zeimusho). The agent must have a domicile or residence in Japan, and can be a person or a corporation. You submit the notice when you appoint the agent, or by the day you leave Japan. If you must file and you leave Japan during the year without notifying the tax office of a tax agent, your filing deadline is the time you leave.
If you have Japanese rent or sold Japanese property, you generally file by March 15 of the next year. This applies when that income is more than your deductions. If you are a non-resident all year, you can use only the basic deduction, donations, and casualty losses on assets in Japan.
The NTA lists five ways to pay from abroad: credit card (under ¥10 million per payment), direct payment, internet banking, a yen remittance from overseas, and payment through your tax agent. Direct payment and internet banking need a Japanese bank account. For a remittance, you first contact a special desk at the Tokyo Regional Taxation Bureau.
If you have a tax agent, any refund goes to an account in the agent's name. See our guide to tax agents. If you do not have anyone in Japan who can act as your tax agent, we can act for you. The fee is ¥60,000 per year (¥66,000 with consumption tax).
Common mistakes
- "Tax was withheld abroad, so I skip Japan." A permanent resident for tax is taxed on all income. A foreign tax credit may help.
- "My overseas rental loss cuts my salary income." For used overseas buildings, the part of a loss from depreciation under the simplified useful-life method is treated as if it never arose.
- "I do not need a Foreign Asset Report." Residents, except non-permanent residents, file one by June 30 if their overseas assets are over ¥50 million on December 31. If you miss it and under-report income from those assets, the penalty can rise by 5%. See our December 31 checklist.
What you can do yourself, and where you need help
You can do these four tasks yourself:
- List your overseas income, accounts and property, by country.
- Write down when you left Japan, when you came back, and how long you lived abroad.
- Save statements, foreign tax papers and remittance records by year.
- List each payment date, foreign-currency amount and tax withheld.
You need help with your tax status, the scope of foreign-source income and tax treaties, because they depend on your facts. So does the year you leave or return, which is split into resident and non-resident periods.
What changes when a tax accountant handles it
Komatsu CPA & Tax Accounting Office does this work:
- Confirms your status and lists the documents you need.
- Reads your English statements and converts income and foreign tax into yen.
- Prepares the foreign tax credit schedule and any Foreign Asset Report.
- Prepares and files the return. Your contact stays the same from start to finish.
Our English-language service has a minimum fee of ¥97,500 (¥107,250 with consumption tax). For example: base fee ¥48,000 + salary ¥9,000 + standard deductions ¥9,000 + overseas income up to ¥5 million ¥55,500 = ¥121,500 (¥133,650 with tax). A Foreign Asset Report adds ¥52,500 (¥57,750 with tax). This example rests on certain assumptions. See our fees.
For other topics, see our guides to selling overseas property and the exit tax.
Frequently asked questions
If tax was taken abroad, do I still report that income in Japan?
A permanent resident for tax is taxed on all income, so tax paid abroad does not by itself remove the need to file. The foreign tax credit may adjust for the foreign tax if you attach the required documents.
Can I hire a Japanese tax accountant while I live abroad?
Yes, we work by email. If you are a non-resident who must file, you also need a tax agent with a domicile or residence in Japan.
Do my English documents need a Japanese translation?
Documents for relatives living abroad need a Japanese translation. For other documents, the answer depends on the type. You can upload English statements in the same way as other documents.
Is your tax accountant English-speaking?
No. Our tax accountant is a licensed Japanese CPA and tax accountant who does not speak English. All of our work with you is done in written English by email.
Do you have foreign income or live abroad?
Yuma Komatsu is a Japanese CPA and licensed tax accountant. We prepare, sign and file your return. We work by email in written English. Our tax accountant does not speak English, and we do not offer calls.
Sources
- NTA: 2025 Income Tax and Special Income Tax for Reconstruction Guide (English), pages 5 to 7 and 51
- NTA No. 12004: Income tax information for an individual who will leave Japan
- NTA No. 12007: Foreign tax credit for residents
- NTA No. 12016: Exemption for dependents for relatives living outside Japan
- NTA No. 12017: Conversion of foreign currency transactions into yen
- NTA: Procedures of national tax payment available to taxpayers overseas
- NTA Tax Answer No. 2010: Individuals who are taxpayers (Japanese)
- NTA Tax Answer No. 2012: Residents and non-residents with more than one place of stay (Japanese)
- NTA Tax Answer No. 1926: Real estate income during overseas work (Japanese)
- NTA Tax Answer No. 1923: Overseas work and tax agents (Japanese)
- NTA Procedure A1-7: Notification of tax agent (Japanese)
- NTA Tax Answer No. 1900: Employees who must file (Japanese)
- NTA Tax Answer No. 1600: Public pensions (Japanese)
- NTA: Types of income and taxation methods (Japanese)
- NTA Tax Answer No. 1330: Dividend income (Japanese)
- NTA Tax Answer No. 1391: Real estate losses (Japanese)
- NTA Tax Answer No. 7456: Foreign Asset Report (Japanese)
- e-Tax: Partial omission of electronic signatures (Japanese)
- e-Tax FAQ: User ID numbers when a tax accountant files for you (Japanese)
- IRS: About Form W-2, Form 1099-DIV and Form 1099-R
- Income Tax Act, Articles 7, 57-3 and 95 (Japanese)
- Act on General Rules for National Taxes, Article 117 (Japanese)
This article is general information based on rules in force as of November 6, 2026. It is not advice for your situation.